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宏观调控税是国家为实现对市场和社会的宏观调控目的而采用的一系列工具型税收的统称,是国家宏观调控权在税法上的具体体现。由于在税法理论上缺乏对宏观调控税征税对象的可税性、税制构建的原则等基本问题的专门研究,宏观调控税在运行中存在诸多问题。本文认为,宏观调控税应有一套独立于一般财政收入型税收的基本理论,征税对象的可税性应包括“公益破坏性”和“调控必要性”两大要素,制度构建应坚持效率优先、专款专用、收支合一、适时进退等几项基本原则。
The macro-control tax is a collective term of a series of tool-type taxes adopted by the state for the purpose of macroeconomic regulation and control of the market and society. It is a concrete embodiment of the state’s macro-control power in the tax law. Due to the lack of special research on the basic issues such as the taxability of the objects of taxation of macro-control tax and the principle of tax system construction, there are many problems in the operation of macro-control tax. This paper argues that the macro-control tax should have a set of basic theories that are independent from the general fiscal revenue tax. The taxable object should include the two elements of “public welfare destructiveness” and “regulation and control necessity”, and the system construction Should adhere to the priority of efficiency, earmarked, revenue and expenditure, timely advance and retreat, and several other basic principles.